reforms in former socialist countries, the Vietnamese accounting reform resulted from both external pressures and internal … the former ‘socialist’ accounting system relatively ‘quietly’, moving towards a private capitalist accounting model but … preserving many fundamental peculiarities of the old system. The maintenance of the old accounting structure can be explained by …

The purpose of this paper is to show the possible contributions of the history to management. In a first part, through …

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …

In this paper, we tried to present a literature review of accounting researches in Tunisia during the ten last years …

analyse the differences in earnings conservatism across accounting regimes. …

The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of … receiver, and the creditors – was built up through accounting valuation practices. The outcome of this analysis provides an … insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of …